102. Offences.

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Finance Act, 1999 (No. 2)
Part 2 Customs and Excise (ss. 94-118)
Chapter 1 Mineral Oil Tax (ss. 94-109)
102. Offences.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2020 - onwards

Version 17 of 17

(1) It shall be an offence under this subsection for a person -

(a) to contravene or fail to comply, whether by act or omission, with the provisions of this Chapter or any regulation made under section 104 or any condition imposed under this Chapter or under such regulation,

(b) to use as a propellant or to keep in a fuel tank -

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or

(iii) any mineral oil containing any marker required by another Member State,

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